Schedule A of the Tax Report form lists all deduction codes regardless of the Revenue Code printed. Please refer to the following table for the allowable deductions for each revenue activity.
Activity
Code |
Activity Description |
Allowable Deduction Codes |
| 1 |
Transportation |
|
D, H, I, J |
| 2 |
Mining, Quarrying, etc. |
|
D, F, H, J |
| 3 |
Timbering, etc. |
|
D, F, H, J |
| 4 |
Utilities |
|
B, D, F, H, J, Q |
| 5 |
Communications |
|
B, D, F, H, J, Q |
| 7 |
Manufactured Housing |
|
D, F, H, J |
| 8 |
Advertising |
|
B, D, F, H, J |
| 9 |
Publishing |
|
B, D, F, H, J, Q |
| 10 |
Job Printing |
|
B, D, F, H, J, O, Q |
| 11 |
Restaurants |
|
B, D, F, H, J, Q |
| 12 |
Amusements |
|
D, F, H, J |
| 13 |
Rental of Real Property |
|
D, F, H, J, Q |
| 14 |
Hotel/Motel |
|
D, F, H, J |
| 15 |
Construction Contracting |
|
C, F, H, J, S |
| 16 |
Rental of Personal Property |
|
D, F, H, J, Q |
| 17 |
Retail Sales |
|
A, B, D, E, F, G, H, I, J, M, O, Q |
| 18 |
Sales of Food for Home Consumption |
|
B, D, E, F, H, J, O, Q |
| 20 |
Use Tax Purchases |
|
None |
| 25 |
Transient Lodging |
|
None |
| Deduction Codes and Descriptions |
A Retail Service Labor
B Sales for Resale
C 35% Construction Contracting
D Discounts & Refunds
E 50% for Retail Sales to the US Government; 100% if Manufacturing
F Sales Tax Collected
G Gasoline Sales
H Bad Debts Charged Off
I Prescription Drugs & Supplies
J Other. Specify in Deduction Code Box
M Sales of Exempt Machinery and Equipment
O Sales Ordered & Shipped out of Arizona
Q Sales to Qualified Hospitals
S Construction Contracting Subcontracting |